A Half-yearly Peer Reviewed Journal of Bangladesh Forest Research Institute
This paper attempts to compare the efficiencies of moulded chairs and conventional chairs from financial view point. The financial impacts of moulded and conventional chairs were evaluated through a case study. The study areaswereBangladesh ForestResearch Institute (BFRI) and three otherlocations ofChittagong city. The study revealed that the net presentvalue, benefitcost ratio and internal rate of return stood at Tk. 113.06, 1.36 and 105.39% respectively for moulded chairs compared to Tk. 58.53,1.16 and 48.85% respectively for conventional chairs. The cross over discount rate was 29.71%. Further, the internal rate of returns due to production of moulded chairs were found less sensitive to changes in costs and prices. The study, therefore, found the moulded chairs to be a better choice within some limitations.